Friday, September 02, 2011

Ind. Decisions - Tax Court posts another opinion dated Aug. 31st

Lyle Lacey previously filed two original tax appeals, one for the 2006 tax year and the other for 2007 tax year, in which he unsuccessfully argued that he did not owe Indiana adjusted gross income tax (AGIT). * * * Now, Lacey has petitioned the Court a third time regarding his 2008 AGIT liability, which is currently before the Court on the Indiana Department of State Revenue’s (Department) Motion to Dismiss for failure to state a claim on which relief can be granted. Concluding that the issues in this action are substantially the same as those decided in Lacey II, the Court dismisses this case. * * *

The issues and arguments presented in Lacey’s current petition do not materially differ from those presented to and rejected by this Court in Lacey II; therefore, the Court must uphold and adhere to its prior decisions. Consequently, the Court GRANTS the Department’s motion to dismiss in its entirety.[4]
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[4] During the hearing, the Department also requested an award of attorney’s fees, asserting that Lacey’s claims are frivolous. To the extent the Department still seeks such fees, it must make that request by separate motion.